By Lori Fuller, Ph.D., CPA; Joseph Hargadon, Ph.D., CMA, CPA; Raef Lawson, Ph.D., CMA, CPA, CFA, AICWA, FCMA; and Carl Smith, Ph.D., CMA, CFM, CPA
The authors present a curriculum mapping that shows how undergraduate students in accounting and finance degree programs and graduate students in Master of Accountancy and Master of Business Administration programs can align their coursework with the content on the CMA® (Certified Management Accountant) examination. This will help students be better prepared to sit for the exam.
Winning the Fight: Using Target Mapping to Leverage Fixed Costs and Meet Customer Needs
By Audrey Taylor, Ph.D., and Tristan Saario
Here is the story of how one small business--a martial arts club--successfully used Target Mapping to figure out how to get more customers and increase their satisfaction by offering its members the courses and services they wanted and establishing a positive community presence.
A Guide to Integrating Revenue Management and Capacity Analysis
By Ronald J. Huefner, Ph.D., CMA, CPA
Companies cannot manage revenues effectively without a good understanding of how much capacity they have and how it is being used. Here is a guide that can help. It is based on the Computer-Aided Manufacturing--International (CAM-I) capacity model.
Exploring the Role of Standard Costing in Lean Manufacturing Enterprises: A Structuration Theory Approach
By Manjunath H.S. Rao, CMA, and Andrew Bargerstock, Ph.D., CPA
Do mature lean manufacturers continue to use standard costing and variance analysis even though some lean accounting experts say this hinders lean implementation? The authors present a research protocol to determine if this is the case and how it compares to lean accounting theory.